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Pension Scheme ServiceRegistered Pension Scheme Event Report July 2015

Business Validation Rules

Filename: document.docx5Version 1.2

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Contents1. About this document 3

2. Pension Scheme System Acceptable Characters 3

3. General Validation Rules 3

4. Data Items 44.1 Submission 44.2 Reportable Changes to Scheme 84.3 Reportable Movements of Scheme Funds 15

4.3.1 Unauthorised Payments 154.3.2 Withdrawn 224.3.3 Death Benefit Payments > 50% of SLA 234.3.4 Ill-Health Pension Ceased 284.3.5 Benefit Crystallisation Event 314.3.6 Transfer to Overseas Scheme – Withdrawn 344.3.7 Withdrawn 354.3.8 Withdrawn 354.3.9 Benefits to Member Linked to Sponsoring Employer 364.3.10 Ill-Health Lump Sum to Member Linked to Sponsoring Employer 394.3.11 Lump Sum Payment Exceeds Limits 424.3.12 Lump Sum Payment to Member with Enhanced LA or Enhanced Protection 454.3.13 Scheme has income from taxable property 484.3.14 Scheme has gains from taxable property 484.3.15 Withdrawn 484.3.16 Declarations 494.3.17 Scheme Administrator 514.3.18 Withdrawn 544.3.19 Annual Allowance – Pension Savings Statement Information 55

Appendix A: Document Control 58


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1. About this documentThis document contains both the validation and business rules, which will form part of the Validation, checks that will need to be undertaken by both the IR E portal or that developed by third party software suppliersSection 3 of the document outlines the general validation rules that should be applied to data or groups of data (for example it defines alpha/numeric fields) across all input forms.Section 4 describes in tabular form the data requirements for each field. The columns in this section contain the following information:

Column Rule Type

Pre-condition & Post-Condition Schema Validation Rules

Validation / Processing Business Validation Rulesapplied after the schema validation rules have been passed

2. Pension Scheme System Acceptable Characters The following is a list of characters that will be accepted by the Pension Schemes Online. A to Z (upper case) a to z (lower case) 0 to 9 (numeric) space & ‘ ( ) * , . / % ! + - : ; = ? @ [ ] ^ _ { } ~ Please note that the ampersand (&) and apostrophe ( ‘ ) characters must be transmitted in escaped

format within your XML submission, i.e. & and ' Note that the pound (£), dollar ($) and hash (#) characters are not allowable.You must ensure that all characters contained within your XML submissions are in accordance with the patterns defined within the Schema.No other characters will be accepted by Pension Scheme System and PSS forms submitted electronically, which contain invalid characters will be rejected.

3. General Validation RulesThe following rules apply globally:1. Alpha characters are defined as A-Z upper and lower case.

2. Numeric is defined as 0-9.

3. Alphanumeric is defined as the combination of Alpha and Numeric characters.

4. The full character set is defined as all the characters as defined in section 4.

5. Date fields are in the format CCYY-MM-DD

6. All currency fields should use IrnonNegativeWholeUnitsMonetaryType. Zero is an acceptable value for Currency fields unless specified in the validation section of the relevant field.

7. The Yes/No code is a user defined data type that reflects the variables in the fields requiring the return of a Yes or No value. This should be represented as ‘yes’ or ‘no’.


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4. Data Items4.1 Submission

1. Version numberX-path SchemeEventReport/VersionNumberStructure and format XML

Mandatory / Optional MandatoryData Type xsd:integerLength Min 1 character – Max 3 characters

Validation / Processing Pre-condition Post-conditionNumber 0-998 1. Must be ’0’ if data item 2 is ‘no’

2. Must be in the range 1-998 if data item 2 is ‘yes’

Filename: document.docx Version 1.2 of 60

2. Is this an amendment?X-path SchemeEventReport/AmendmentStructure and format XML

Mandatory / Optional Mandatory

Data Type core:Yes/NoTypeLength Min 2 characters – Max 3 characters

Validation / Processing

Pre-condition Post-condition

Must be ‘yes’ or ‘no’ 1. If ‘yes’ there may be no reportable events2. If ‘no’ there must be at least one of the following Reportable changes to the Scheme

[Data item 9] Date Scheme wound up [Data item 11] Date from which the scheme became an investment-regulated pension scheme [Data item 13] Date from which the pension scheme ceased to be an investment-regulated pension scheme [Data item 15] Date from which the scheme changed its rules to entitle any person to require the making of unauthorised payments [Data item 17] Date from which the scheme changed its rules to allow investments in assets other than contracts or policies of insurance [Data item 19] Date from which the scheme changed its rules [Data items 21-23] Has the pension scheme structure changed? [Data item 26] Select membership band applicable as at the end of the tax year 5 April [Data item 28] Country or territory in which the scheme is now established [Data item 28.1] Date of change [Data item 29.1] Date on which the scheme became an Occupational Pension scheme [Data item 29.2] Date on which the scheme ceased to be an Occupational Pension scheme

Reportable Fund Movements [Data items 31-51] Has the scheme made unauthorised payments or it was treated as having made unauthorised payments? [Data items 73-89] Has there been more than one lump sum death benefit payment to a person in respect of a member and those payments, either alone or when

aggregated with other such payments from the scheme, amount to more than 50% of the Standard Lifetime Allowance applicable when the member died? [Data items 91-100] Has any ill-health pension ceased to be paid? [Data items 102-113] Has any benefit crystallisation event occurred in relation to a member and the amount crystallised exceeds the Standard Lifetime Allowance or together

with other amounts crystallised exceeds the Standard Lifetime Allowance and the member relied on either an enhanced lifetime allowance, enhanced protection, fixed protection, fixed protection 2014 or individual protection 2014 to reduce or eliminate liability to the lifetime allowance charge?

[Data items 140-151] Has the scheme provided benefits to a member who is under the normal minimum pension age and before the benefits were provided the member was either in the year that they were provided or any of the preceding six years

[Data items 153-163] Has the scheme paid a member a serious ill-health lump sum and before the payment was made either in the year that they were provided or any of the preceding six years

[Data items 165-175] Was there any pension commencement lump sum payments of more than 7.5% but less than 25% of the Standard Lifetime Allowance but more than 25% of a members pension rights paid, or a stand alone lump sum which is more than 7.5% of the Standard Lifetime Allowance?

[Data items 178-188] Did the scheme make a pension commencement lump sum payment or a stand alone lump sum to a member who relied on an enhanced lifetime allowance or enhanced protection?

[Data item 188.1] The scheme is treated as having made a scheme chargeable payment – income from taxable property

[Data item 188.2] The scheme is treated as having made a scheme chargeable payment – gains from taxable property

Data items 210-217] A Scheme member has an aggregate pension input amounts which exceeds the Annual Allowance for a tax year.


3. This Report is for the year ended 5 AprilX-path SchemeEventReport/SchemeDetails/YearEndedStructure and format XML

Mandatory / Optional MandatoryData Type xsd:date Length 10 characters

Validation / Processing Pre-condition Post-conditionMust be in the format CCYY-04-05Cannot be earlier than 2016Cannot be a future tax year

4. Pension Scheme NameX-path SchemeEventReport/SchemeDetails/SchemeNameStructure and format XML

Mandatory / Optional Mandatory Data Type PensionCore:SchemeNameTypeLength Min 1 character – Max 255 characters

Validation / Processing Pre-condition Post-condition

5. Pension Scheme Tax Reference X-path SchemeEventReport/SchemeDetails/TaxReferenceStructure and format XML

Mandatory / Optional MandatoryData Type PensionCore:TaxReferenceTypeLength 10 characters

Validation / Processing Pre-condition Post-conditionThe reference will be in the format NNNNNNNNRC Characters 1-8 must be numeric Character 9 must be ‘R’ Character 10 must be an alpha character but must

not be I,O or U


6. Withdrawn

7. Contract or Policy NumberX-path SchemeEventReport/SchemeDetails/ContractOrPolicyNumberStructure and format XML

Mandatory / Optional Optional

Data Type PensionCore:PSOstringTypeLength Min 1 character – Max 35 characters

Validation / Processing Pre-condition Post-conditionMandatory if (data item 5) ‘Pension Scheme Tax Reference’ or (data item 6) ‘SF Reference’ has not been completed

8. Withdrawn


If this is not an amendment to an Event Report already submitted, data items comprising one or more of the following sections must be present:Reportable changes to the Scheme[Data item 9] Date Scheme wound up[Data item 11] Date from which the scheme became an investment-regulated pension scheme [Data item 13] Date from which the pension scheme ceased to be an investment-regulated pension scheme [Data item 15] Date from which the scheme changed its rules to entitle any person to require the making of unauthorised payments[Data item 17] Date from which the scheme changed its rules to allow investments in assets other than contracts or policies of insurance[Data item 19] Date from which the scheme changed its rules[Data items 21-23] Has the pension scheme structure changed?[Data item 26] Select membership band applicable as at the end of the tax year 5 April [Data item 28] Country or territory in which the scheme is now established [Data item 28.1] Date of change[Data item 29.1] Date on which the scheme became an Occupational Pension scheme[Data item 29.2] Date on which the scheme ceased to be an Occupational Pension scheme

Reportable Fund Movements[Data items 31-51] Has the scheme made unauthorised payments or it was treated as having made unauthorised payments? [Data items 73-89] Has there been more than one lump sum death benefit payment to a person in respect of a member and those payments either alone or when

aggregated with other such payments from the scheme, amount to more than 50% of the Standard Lifetime Allowance applicable when the member died?

[Data items 91-100] Has any ill-health pension ceased to be paid?[Data items 102-113] Has any benefit crystallisation event occurred in relation to a member and the amount crystallised exceeds the Standard Lifetime Allowance or

together with other amounts crystallised exceeds the Standard Lifetime Allowance and the member relied on either an enhanced lifetime allowance, enhanced protection, fixed protection, fixed protection 2014 or individual protection 2014 to reduce or eliminate liability to the lifetime allowance charge?

[Data items 140-151] Has the scheme provided benefits to a member who is under the normal minimum pension age and before the benefits were provided the member was either in the year that they were provided or any of the preceding six years?

[Data items 153-163] Has the scheme paid a member a serious ill-health lump sum and before the payment was made either in the year that they were provided or any of the preceding six years

[Data items 165-175] Was there any pension commencement lump sum payments of more than 7.5% but less than 25% of the Standard Lifetime Allowance but more than 25% of a members pension rights paid, or a stand alone lump sum which is more than 7.5% of the Standard Lifetime Allowance?

[Data items 178-188] Did the scheme make a pension commencement lump sum payment or a stand alone lump sum to a member who relied on an enhanced lifetime allowance or enhanced protection?

[Data item 188.1] The scheme is treated as having made a scheme chargeable payment – income from taxable property[Data item 188.2] The scheme is treated as having made a scheme chargeable payment – gains from taxable property

[Data items 210-217] A Scheme member has an aggregate pension input amount which exceeds the Annual Allowance for a tax year.


4.2 Reportable Changes to SchemeHas the Scheme been wound up?

9. Date Scheme wound upX-path SchemeEventReport/WoundUp/DateStructure and format XML

Mandatory / Optional Optional Data Type SimpleDateType Length 10 characters

Validation / Processing Pre-condition Post-condition1. CCYY-MM-DD2. Date can not be a future date3. This date must fall within the tax year detailed at (data item 3) ‘This report is for the year

ended 5 April’

10. Withdrawn

Became investment regulated

If the scheme became an investment-regulated pension scheme enter the date at data item 11.

Multiple occurrences of Data item 11 are allowed

11. Date from which the scheme became an investment-regulated pension scheme X-path SchemeEventReport/StartInvestmentRegulated/DateStructure and format XML

Mandatory / Optional OptionalData Type SimpleDateTypeLength 10 characters


ended 5 April’

11.5. Withdrawn


12. Withdrawn

If the pension scheme ceased to be an investment-regulated pension scheme as defined in Schedule 29A Part 1 Finance Act 2004 enter the date at data item 13


13. Date from which the scheme ceased to be an investment-regulated pension scheme X-path SchemeEventReport/EndInvestmentRegulated/DateStructure and format XML

Mandatory / Optional OptionalData Type SimpleDateType Length 10 characters


ended 5 April’

14. Withdrawn

If the scheme changed its rules to entitle any person to require the making of unauthorised payments enter the date below


15. Date from which the scheme changed its rules to entitle any person to require the making of unauthorised payments X-path SchemeEventReport/AllowUnauthorisedPayments/DateStructure and format XML



ended 5 April’

16. WithdrawnFilename: document.docx Version 1.2 of 60

If the scheme changed its rules to allow investments in assets other than contracts or policies of insurance enter the date at Data item 17


17. Date from which the scheme changed its rules to allow investments in assets other than contracts or policies of insurance X-path SchemeEventReport/AllowNonInsuranceInvestments/DateStructure and format XML



ended 5 April’

18. Withdrawn

If the scheme was treated as two or more schemes immediately before 6 April 2006 and has changed its rules enter the data at data item 19


19. Date from which the scheme changed its rules X-path SchemeEventReport/RulesChange/DateStructure and format XML



ended 5 April’

20. Withdrawn


If the pension scheme structure has changed, enter the relevant details below.

21. Date the scheme changed its pension scheme structure X-path SchemeEventReport/PensionSchemeStructure/DateStructure and format XML



ended 5 April’

22. Select the type of pension scheme structure the scheme now has X-path SchemeEventReport/PensionSchemeStructure/NewStructure/TypeStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:PSOstringTypeLength N/A

Validation / Processing Pre-condition Post-conditionMust be one of the following: single body-corporate grouplife-deathinservice

1. Mandatory if data item 23 not completed 2. Must not be completed otherwise

23. Other (brief description)X-path SchemeEventReport/PensionSchemeStructure/NewStructure/OtherStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:OtherDetailsTypeLength Min 1 character- Max 150 characters

Validation / Processing Pre-condition Post-condition1. Mandatory if data item 22 not completed 2. Must not be completed otherwise

24. Withdrawn


25. Withdrawn

If the number of scheme members at the end of the tax year 5 April fall in a different band from that in which it fell at the end of the previous tax year complete data item 26

26. Select membership band applicable as at the end of the tax year 5 AprilX-path SchemeEventReport/NumberOfMembers/NumberBandStructure and format XML


Validation / Processing Pre-condition Post-conditionMust have one of the following values:01 2 - 1112 – 5051 – 1000010001+

27. Withdrawn

If the scheme has changed the country or territory in which it was established complete data items 28&28.1 – Multiple occurrences of data item 28&28.1 are allowed

28. Country or territory in which the scheme is now established X-path SchemeEventReport/CountryChanged/CountryStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:PSOcountryTypeLength Min 1 characters – Max 35 characters


28.1 Date of change X-path SchemeEventReport/CountryChanged/DateStructure and format XML

Mandatory / Optional OptionalFilename: document.docx Version 1.2 of 60

Data Type Xsd:dateLength 10 characters

Validation / Processing Pre-condition Post-condition1. CCYY-MM-DD2. Date can not be a future dateThis date must fall within the tax year detailed at (data item 3) ‘This report is for the year ended 5 April’

Mandatory if data item 28 is completed

29. Moved to 11.5

Scheme has became an Occupational Pension scheme

If the scheme has became an Occupational Pension scheme enter Date on which the scheme became an Occupational Pension scheme at data item 29.1 must not been completed otherwise.

29.1 Date on which the scheme became an Occupational Pension schemeX-path SchemeEventReport/BecameOccupational/DateStructure and format XML

Mandatory / Optional OptionalData Type xsd:date Length 10 characters


ended 5 April’


Scheme has ceased to be an Occupational Pension Scheme

If the scheme has ceased to be an Occupational Pension Scheme enter Date on which the scheme ceased to be an Occupational Pension scheme at data item 29.2 must not been completed otherwise.

29.2 Date on which the scheme ceased to be an Occupational Pension schemeX-path SchemeEventReport/BecameNonOccupational/DateStructure and format XML



ended 5 April’

30. Withdrawn

4.3 Reportable Movements of Scheme Funds4.3.1 Unauthorised PaymentsHas the scheme made unauthorised payments or it was treated as having made unauthorised payments?Data items 31-51 form a repeatable set of eventsThe submission may contain Individual and Organisation Recipients details

Recipient Type

31. Who received the unauthorised payment or deemed unauthorised payment?X-path SchemeEventReport/UnathorisedPayments/RecipientStructure and format XML


Validation / Processing Pre-condition Post-condition Member OnBehalfMember Employer OnBehalfEmployer

1. If ‘Member’ is selected only data items 32-39 can be completed

2. For all other recipients data items 32-51 can be completed


Items 32-39 can be applied to all types of Recipients

Individual Details

32. Title

X-path

SchemeEventReport/UnauthorisedPayments/Recipient/Member/Name/TtlSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfMember/Individual/Name/TtlSchemeEventReport/UnauthorisedPayments/Recipient/Employer/Individual/Name/TtlSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfEmployer/Individual/Name/Ttl

Structure and format XMLMandatory / Optional OptionalData Type TitleTypeLength Min 1 character – Max 4 characters


33. Forename(s)

X-path

SchemeEventReport/UnauthorisedPayments/Recipient/Member/Name/ForeSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfMember/Individual/Name/ForeSchemeEventReport/UnauthorisedPayments/Recipient/Employer/Individual/Name/ForeSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfEmployer/Individual/Name/Fore

Structure and format XMLMandatory / Optional OptionalData Type PensionCore:NameStructure

Length Min 1 forename – Max 2 forenamesMin 1 character – Max 35 characters

Validation / Processing Pre-condition Post-condition1. Mandatory if ‘Who received the unauthorised payments?’ [data item 31] is ‘member’ or includes

‘individual’2. Must not be completed if ‘who received the unauthorised payments?’ [data item 31] includes

‘organisation’

34. Surname

X-path

SchemeEventReport/UnauthorisedPayments/Recipient/Member/Name/SurSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfMember/Individual/Name/SurSchemeEventReport/UnauthorisedPayments/Recipient/Employer/Individual/Name/SurSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfEmployer/Individual/Name/Sur

Structure and format XML


Mandatory / Optional Optional Data Type PensionCore:NameStructureLength Min 1 character – Max 35 characters

Validation / Processing Pre-condition Post-condition1. Mandatory if ‘Who received the unauthorised payments?’ [data item 31] is ‘member’ or includes

‘individual’2. Must not be completed if ‘Who received the unauthorised payments?’ [data item 31] includes

‘organisation’

35. Withdrawn

36. Withdrawn

37. Withdrawn38. National Insurance Number

X-path

SchemeEventReport/UnauthorisedPayments/Recipient/Member/NINOSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfMember/Individual/NINOSchemeEventReport/UnauthorisedPayments/Recipient/Employer/Individual/NINOSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfEmployer/Individual/NINO

Structure and format XMLMandatory / Optional OptionalData Type core:NINOtypeLength 9 characters

Validation / Processing Pre-condition Post-conditionMust correspond to NINO type pattern. 1. Mandatory if:

‘Who received the unauthorised payments?’ [data item 31] is ‘member’ or includes ‘individual’

2. Must not be completed otherwise

39. Date of birth

X-path

SchemeEventReport/UnauthorisedPayments/Recipient/Member/DOBSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfMember/Individual/DOBSchemeEventReport/UnauthorisedPayments/Recipient/Employer/Individual/DOBSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfEmployer/Individual/DOB

Structure and format XMLMandatory / Optional OptionalData Type xsd:date Length 10 characters

Validation / Processing Pre-condition Post-conditionFilename: document.docx Version 1.2 of 60

Items 40-51 can be applied to Recipient Types ‘On Behalf of member’, ‘Employer’ and ‘On Behalf of Employer’

Organisation Details

40. Organisation Name

X-pathSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfMember/Organisation/NameSchemeEventReport/UnauthorisedPayments/Recipient/Employer/Organisation/NameSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfEmployer/Organisation/Name

Structure and format XMLMandatory / Optional

Optional

Data Type PensionCore:PSOstringTypeLength Min 1 character – Max 255 characters

Validation / Processing Pre-condition Post-condition1. Mandatory if ‘Who received the unauthorised payments?’ [data item 31] includes

‘organisation’2. Must not be completed if ‘Who received the unauthorised payments?’ [data item 31] is

‘member’ or includes ‘individual’

41. Withdrawn

42. Withdrawn

43. Withdrawn

44. Withdrawn

45. Withdrawn


46. Address

X-pathSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfMember/Organisation/Address/LineSchemeEventReport/UnauthorisedPayments/Recipient/Employer/Organisation/Address/LineSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfEmployer/Organisation/Address/Line

Structure and format XMLMandatory / Optional OptionalData Type PensionCore:AddressTypeLength Min 2 lines – Max 4 lines

Min 1 character – Max 35 characters Validation / Processing Pre-condition Post-condition

1. Mandatory if ‘Who received the unauthorised payments?’ [data item 31] includes ‘organisation’

2. Must not be completed if ‘Who received the unauthorised payments?’ [data item 31] is ‘member’ or includes ‘individual’

47. UK Postcode

X-pathSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfMember/Organisation/Address/PostCodeSchemeEventReport/UnauthorisedPayments/Recipient/Employer/Organisation/Address/ PostCodeSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfEmployer/Organisation/Address/ PostCode

Structure and format XMLMandatory / Optional OptionalData Type PensionCore:AddressTypeLength Min 1 character – Max 8 characters


48. Country

X-pathSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfMember/Organisation/Address/CountrySchemeEventReport/UnauthorisedPayments/Recipient/Employer/Organisation/Address/CountrySchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfEmployer/Organisation/Address/Country

Structure and format XMLMandatory / Optional OptionalData Type PensionCore:AddressTypeLength Min 1 character – Max 35 characters

Validation / Processing Pre-condition Post-condition1. Mandatory if ‘Who received the unauthorised payments?’ [data item 31]

includes ‘organisation’Filename: document.docx Version 1.2 of 60


49. Employer’s Company Registration Number

X-pathSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfMember/Organisation/CRNSchemeEventReport/UnauthorisedPayments/Recipient/Employer/Organisation/CRNSchemeEventReport/UnauthorisedPayments/Recipient/OnBehalfEmployer/Organisation/CRN

Structure and format XMLMandatory / Optional OptionalData Type PensionCore:CRNtypeLength Min 7 characters – Max 8 characters

Validation / Processing Pre-conditionPost-condition

1. The Company Registration Number must be in the following format:- 8 numbers starting with ‘0’ or One of the following prefixes followed by 6 numbers:

1. Mandatory if ‘Who received the unauthorised payments?’ [data item 31] includes ‘organisation’


AC BR FC GE GN GS IC IP

LP NA NF NI NL NO NP NZ

NR OC RC SA SC SF SI SL

SO SP SR SZ ZC Single letter R

Payment Details

49.1 Nature of payment or deemed paymentX-path SchemeEventReport/UnauthorisedPayments/Recipient/Payment/NatureStructure and format XML


Validation / Processing Pre-condition Post-conditionMust be only one of the following: benefit-in-kind employer non-recognised

1. Mandatory if data item 31 is present and 49.2 is absent

2. Must not be completed otherwise.3. This can only be benefit in kind if item 31 is


error benefits loans residential-property tangible-property

member or on behalf of member

49.2 Other [brief description]X-path SchemeEventReport/UnauthorisedPayments/Recipient/Payment/OtherStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:OtherDetailsTypeLength Min 1 character – Max 150 characters

Validation / Processing Pre-condition Post-condition1. Mandatory if data item 31 is present and 49.1 is absent2. Must not be completed otherwise.

50. Total value or amount paidX-path SchemeEventReport/UnauthorisedPayments/Recipient/Payment/AmountStructure and format XML

Mandatory / Optional OptionalData Type core:IrnonNegativeWholeUnitsMonetaryTypeLength Min 4 characters – Max 13 characters

Validation / Processing Pre-condition Post-conditionRange from 1.00 – 9999999999.00 1. Mandatory if data item 31 is present


51. Date of payment or when benefit made available X-path SchemeEventReport/UnauthorisedPayments/Recipient/Payment/DateStructure and format XML


Validation / Processing Pre-condition Post-condition1. CCYY-MM-DD2. Date can not be a future date3. This date must fall within the tax year detailed at (data

item 3) ‘This report is for the year ended 5 April’

1. Mandatory if data item 31 is present2. Must not be completed otherwise


4.3.2 Withdrawn

53. Withdrawn

54. Withdrawn

55. Withdrawn

56. Withdrawn

57. Withdrawn

58. Withdrawn

59. Withdrawn

60. Withdrawn

61. Withdrawn

62. Withdrawn

63. Withdrawn

63.1. Withdrawn

64. Withdrawn

65. Withdrawn

66. Withdrawn

67. Withdrawn

68. Withdrawn


69. Withdrawn

70. Withdrawn

71. Withdrawn

72. Withdrawn

4.3.3 Death Benefit Payments > 50% of SLAHas there been more than one lump sum death benefit payment to a person in respect of a member and those payments, either alone or when aggregated with other such payments from the scheme, amount to more than 50% of the Standard Lifetime Allowance applicable when the member died?

Data items 73-89 form a repeatable set of events. Multiple occurrences of Member Details (elements 73-80) are allowed with multiple occurrences of individual/organisation details (elements 81-89) per member.

Member Details

73. TitleX-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/Name/TtlStructure and format XML

Mandatory / Optional Optional Data Type TitleTypeLength Min 1 character – Max 4 characters


74. Forename(s)X-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/Name/ForeStructure and format XML

Mandatory / Optional Optional Data Type PensionCore:NameStructure


Validation / Processing Pre-condition Post-condition1. Mandatory if any of data items 73 and 75-89 are completed2. Must not be completed otherwise


75. SurnameX-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/Name/SurStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:NameStructureLength Min 1 character – Max 35 characters

Validation / Processing Pre-condition Post-condition1. Mandatory if any of data items 73-74 and 79-89 are completed2. Must not be completed otherwise

76. Withdrawn

77. Withdrawn

78. Withdrawn

79. Date of birthX-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/DOB

XMLMandatory / Optional OptionalData Type xsd:date Length 10 characters

Validation / Processing Pre-condition Post-condition1. CCYY-MM-DD The field is present in the schema but must not be completed.

80. National Insurance Number X-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/NINOStructure and format XML

Mandatory / Optional OptionalData Type Core:NINOtypeLength 9 characters


any of data items 73-75 and 81-89 are completed



Recipient Details – Must be either Individual details or Organisation Name, they cannot be sent together. There must be at least one occurrence of Recipient Details per occurrence of Member Details.

Individual Details

81. Title X-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/Recipient/Individual/TtlStructure and format XML

Mandatory / Optional OptionalData Type TitleTypeLength Min 1 character – Max 4 characters


82. Forename(s)X-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/Recipient/Individual/ForeStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:NameStructure


Validation / Processing Pre-condition Post-condition1. Mandatory if any of data items 73-81, 83-83.1 and 88-89 are completed and

data item 84 is not completed2. Must not be completed otherwise

83. SurnameX-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/Recipient/Individual/SurStructure and format XML


Validation / Processing Pre-condition Post-condition1. Mandatory if any of data items 73-83.1 and 88-89 are completed and data item

84 is not completed2. Must not be completed otherwise


83.1. National Insurance Number X-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/Recipient/MemberNINOStructure and format XML

Mandatory / Optional OptionalData Type core:NINOtypeLength 9 characters


Must correspond to NINO type pattern.

1. Optional if:any of data items 73-83 and 88-89 are completed and data item 84 is not completed


Organisation Details

84. Organisation NameX-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/Recipient/OrganisationStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:PSOstringTypeLength Min 1 character – Max 255 characters

Validation / Processing Pre-condition Post-condition1. Mandatory if any of data items 73-80 and 85-89 are completed and data items

81-83 are not completed2. Must not be completed otherwise

85. AddressX-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/Recipient/Address/LineStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:AddressTypeLength Min 2 lines – Max 4 lines


1. Mandatory if any of data items 84 and 86-87 are completed 2. Must not be completed otherwise


86. UK PostcodeX-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/ Recipient/Address/PostCodeStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:AddressTypeLength Min 1 character – Max 8 characters


1. Must not be completed if any of data items 81-83.1 are completed

87. CountryX-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/Recipient/Address/CountryStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:AddressTypeLength Min 1 character – Max 35 characters

Validation / Processing Pre-condition Post-condition1. Mandatory if any of data items 84-86 are completed2. Must not be completed otherwise

There must be at least one occurrence of payment details data items 88-89 per occurrence of Recipient Details data items 81-87 Payment details

88. Amount paidX-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/Recipient/Payment/AmountStructure and format XML


Validation / Processing Pre-condition Post-conditionRange from 1.00 – 9999999999.00 1. Mandatory if any of data items 73-87 and 89 are completed



89. Date of paymentX-path SchemeEventReport/PaymentsExceedingHalfSLA/Member/Recipient/Payment/DateStructure and format XML


Validation / Processing Pre-condition Post-condition1. CCYY-MM-DD2. Cannot be a future date3. This date must fall within the tax year

detailed at (data item 3) ‘This report is for the year ended 5 April’

1. Mandatory if any of data items 73-88 are completed2. Must not be completed otherwise

90. Withdrawn

4.3.4 Ill-Health Pension CeasedHas any ill-health pension ceased to be paid?

Data items 91-100 form a repeatable set of events. Multiple occurrences of Member Details (elements 91-98) are allowed, with 1 or more occurrences of payment details (elements 99-100) per member.

Member details

91. TitleX-path SchemeEventReport/IllHealthSuspensions/Member/Name/TtlStructure and format XML




92. Forename(s)X-path SchemeEventReport/IllHealthSuspensions/Member/Name/ForeStructure and format XML



Validation / Processing Pre-condition Post-condition1. Mandatory if any of data items 91,93-100 are completed2. Must not be completed otherwise

93. SurnameX-path SchemeEventReport/IllHealthSuspensions/Member/Name/SurStructure and format XML


Validation / Processing Pre-condition Post-condition1. Mandatory if any of data items 91,92 or 97-100 are completed2. Must not be completed otherwise

94. Withdrawn

95. Withdrawn

96. Withdrawn


97. National Insurance Number X-path SchemeEventReport/IllHealthSuspensions/Member/NINOStructure and format XML



any of data items 91-93 or 99-100 are completed


98. Date of birthX-path SchemeEventReport/IllHealthSuspensions/Member/DOBStructure and format XML

Mandatory / Optional OptionalData Type xsd:dateLength 10 characters


Multiple occurrences of data item 99 ‘Date the period of non-payment commenced’ & data item 100 ‘Annual rate of pension to which the member was entitled immediately before the date of non-payment commenced are allowed

99. Date the period of non-payment startedX-path SchemeEventReport/IllHealthSuspensions/Member/Suspension/DateStructure and format XML



1. CCYY-MM-DD2. This date must fall within the tax year detailed at (data item 3) ‘This report is for the year

ended 5 April’3. Cannot be a future date.

1. Mandatory if any of data items 91-98 or 100 are completed



100. Annual rate of pension to which the member was entitled immediately before the date of non-payment commencedX-path SchemeEventReport/IllHealthSuspensions/Member/Suspension/PensionRateStructure and format XML


Validation / Processing Pre-condition Post-conditionRange 1.00 – 9999999999.00 1. Mandatory if any of data items 91-99 are completed


101. Withdrawn


4.3.5 Benefit Crystallisation EventHas any benefit crystallisation event occurred in relation to a member and the amount crystallised exceeds the Standard Lifetime Allowance or together with other amounts crystallised exceeds the Standard Lifetime Allowance and the member relied on either an enhanced lifetime allowance, enhanced protection, fixed protection, fixed protection 2014 or individual protection 2014 to reduce or eliminate liability to the lifetime allowance charge?

Data items 102-113 form a repeatable set of events. Multiple occurrences of Member Details (elements 102-110), with multiple events (elements 111-113) per member are allowed.

Member details

102. TitleX-path SchemeEventReport/BenefitCrystalisation/Member/Name/TtlStructure and format XML



103. Forename(s)X-path SchemeEventReport/BenefitCrystalisation/Member/Name/ForeStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:NameStructureLength Min 1 forename – Max 2 forenames


1. Mandatory if any of data items 102, 104-113 are completed2. Must not be completed otherwise

104. SurnameX-path SchemeEventReport/BenefitCrystalisation/Member/Name/SurStructure and format XML

Mandatory / Optional Optional Data Type PensionCore:NameStructureLength Min 1 character – Max 35 characters

Validation / Processing Pre-condition Post-condition1. Mandatory if any of data items 102-103 or 109-113 are completed



105. Withdrawn

106. Withdrawn

107. Withdrawn

108. Withdrawn

109. Date of birthX-path SchemeEventReport/BenefitCrystalisation/Member/DOBStructure and format XML

Mandatory / Optional OptionalData Type xsd:dateLength 10 characters


110. National Insurance Number X-path SchemeEventReport/BenefitCrystalisation/Member/NINOStructure and format XML



Any of data items 102-104 or 111-113 are completed2. Must not be completed otherwise


Multiple occurrences of data item 111 ‘Date of benefit crystallisation event’, data item 112 ‘Amount crystallised by the event’ and data item 113 ‘Reference number issued by HMRC to the member’ are allowed.

111. Date of benefit crystallisation eventX-path SchemeEventReport/BenefitCrystalisation/Member/Event/DateStructure and format XML


Validation / Processing Pre-condition Post-condition1. CCYY-MM-DD2. This date must fall within the tax year

detailed at (data item 3) ‘This report is for the year ended 5 April’

3. Cannot be a future date

1. Mandatory if any of data items 102-110 or 112-113 are completed2. Must not be completed otherwise

112. Amount crystallised by the eventX-path SchemeEventReport/BenefitCrystalisation/Member/Event/AmountStructure and format XML


Validation / Processing Pre-condition Post-conditionRange from 1.00 – 9999999999.00 1. Mandatory if any of data items 102-111 or 113 are completed


113. Reference number issued by HMRC to the memberX-path SchemeEventReport/BenefitCrystalisation/Member/Event/ReferenceStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:PSOstringTypeLength 8 characters

Validation / Processing Pre-condition Post-conditionFormat to be A/NNNNNNNA (1 Alphanumeric character followed by 6 numbers followed by 1 letter)

1. Mandatory if any of data items 102-112 are completed2. Must not be completed otherwise


114. Withdrawn


4.3.6 Transfer to Overseas Scheme – Withdrawn

115. Withdrawn

116. Withdrawn

117. Withdrawn

118. Withdrawn

119. Withdrawn

120. Withdrawn

121. Withdrawn

122. Withdrawn

123. Withdrawn

124. Withdrawn

125. Withdrawn

126. Withdrawn

127. Withdrawn


4.3.7 Withdrawn

128. Withdrawn

129. Withdrawn

130. Withdrawn

131. Withdrawn

132. Withdrawn

133. Withdrawn

4.3.8 Withdrawn

134. Withdrawn

135. Withdrawn

136. Withdrawn

137. Withdrawn

138. Withdrawn

139. Withdrawn


4.3.9 Benefits to Member Linked to Sponsoring EmployerHas the scheme provided benefits to a member who is under the normal minimum pension age and before the benefits were provided the member was either in the year which they were provided or any of the preceding six years; In relation to the sponsoring employer, or an associated employer, a director or a person connected to a director Whether alone, or with others, the sponsoring employer, or A person connected to the sponsoring employer

Member details data items 140-147 may occur multiple times

140. TitleX-path SchemeEventReport/EarlyBenefits/Member/Name/TtlStructure and format XML



141. Forename(s)X-path SchemeEventReport/EarlyBenefits/Member/Name/ForeStructure and format XML



Validation / Processing Pre-condition Post-condition1. Mandatory if data items 140, 142-147 are completed2. Must not be completed otherwise

142. SurnameX-path SchemeEventReport/EarlyBenefits/Member/Name/SurStructure and format XML


Validation / Processing Pre-condition Post-condition1. Mandatory if data items 140-141, 146-147 are

completed2. Must not be completed otherwise


143. Withdrawn

144. Withdrawn

145. Withdrawn

146. Date of birthX-path SchemeEventReport/EarlyBenefits/Member/DOBStructure and format XML


Validation / Processing Pre-condition Post-condition1. CCYY-MM-DD The field is present in the schema but must not be

completed.

147. National Insurance Number X-path SchemeEventReport/EarlyBenefits/Member/NINOStructure and format XML



any of data items 140-142 are completed2. Must not be completed otherwise


Benefit details – At least one occurrence of 148-151 must occur for each instance of Member details

148. Reason the benefits were taken X-path SchemeEventReport/EarlyBenefits/Member/Benefit/ReasonStructure and format XML


Validation / Processing Pre-condition Post-conditionMust be one of the following ill-health protected

1. Mandatory if any of data items 140-147 are completed and data item 149 is absent.


149. Other (brief description)X-path SchemeEventReport/EarlyBenefits/Member/Benefit/OtherStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:OtherDetailsType Length Min 1 character – Max 150 characters

Validation / Processing Pre-condition Post-condition1. Mandatory if any of data items 140-147 are completed and data item 148 is absent2. Must not be completed otherwise

150. Date when the Benefits were takenX-path SchemeEventReport/EarlyBenefits/Member/Benefit/DateStructure and format XML


Validation / Processing Pre-condition Post-condition1. CCYY-MM-DD2. This date must fall within the tax year detailed at (data item 3) ‘This report is for the year

ended 5 April’3. Cannot be a future date

1. Mandatory if any of data items 140-149 are completed



151. Amount of the BenefitsX-path SchemeEventReport/EarlyBenefits/Member/Benefit/AmountStructure and format XML


Validation / Processing Pre-condition Post-conditionRange from 1.00 – 9999999999.00 1. Mandatory if data items 140-150 are completed


152. Withdrawn

4.3.10Ill-Health Lump Sum to Member Linked to Sponsoring EmployerHas the scheme paid a member a serious ill-health lump sum and, before the payment was made, was the member either in the year in which they were provided, or any of the preceding six years, In relation to the sponsoring employer, or an associated employer, a director or a person connected to a director Whether alone, or with others, the sponsoring employer, or A person connected to the sponsoring employer.

Multiple occurrences of Member Details (data items 153-161), with multiple occurrences of payment details (data items 162-163) per member are allowed.

Member Details

153. TitleX-path SchemeEventReport/IllHealthPayments/Member/Name/TtlStructure and format XML




154. Forename(s)X-path SchemeEventReport/IllHealthPayments/Member/Name/ForeStructure and format XML




155. Forename(s) – Withdrawn

156. SurnameX-path SchemeEventReport/IllHealthPayments/Member/Name/SurStructure and format XML


Validation / Processing Pre-condition Post-condition1. Mandatory if any of data items 153-155, 160-161 are completed2. Must not be completed otherwise

157. Withdrawn

158. Withdrawn

159. Withdrawn

160. Date of birthX-path SchemeEventReport/IllHealthPayments/Member/DOBStructure and format XML




161. National Insurance Number X-path SchemeEventReport/IllHealthPayments/Member/NINOStructure and format XML




At least one set of payment details per member (Data items 154-161) must be present, multiple occurrences of payment details (data items 162-163) per member are allowed.

162. Date of PaymentX-path SchemeEventReport/IllHealthPayments/Member/Payment/DateStructure and format XML




1. Mandatory for each occurrence of member details data items 153-161


163. AmountX-path SchemeEventReport/IllHealthPayments/Member/Payment/AmountStructure and format XML


Validation / Processing Pre-condition Post-conditionRange from 1.00 – 9999999999.00 1. Mandatory for each occurrence of member details data items 153-161



164. Withdrawn

4.3.11Lump Sum Payment Exceeds LimitsWas there any pension commencement lump sum payments of more than 7.5% but less than 25% of the Standard Lifetime Allowance but more than 25% of a members pension rights paid, or a stand alone lump sum which is more than 7.5% of the Standard Lifetime Allowance?

Multiple occurrences of Member Details (elements 165-172), with multiple occurrences of payment (elements 173-175 per member are allowed.

Member Details

165. TitleX-path SchemeEventReport/LargeCommencementLumpSums/Member/Name/TtlStructure and format XML



166. Forename(s)X-path SchemeEventReport/LargeCommencementLumpSums/Member/Name/ForeStructure and format XML



1. Mandatory if any of data items 165,167-172 are completed2. Must not be completed otherwise


167. SurnameX-path SchemeEventReport/LargeCommencementLumpSums/Member/Name/SurStructure and format XML


Validation / Processing Pre-condition Post-condition1. Mandatory if any of data items 165-166, 171-172 are


168. Withdrawn

169. Withdrawn

170. Withdrawn

171. Date of birthX-path SchemeEventReport/LargeCommencementLumpSums/Member/DOBStructure and format XML



172. National Insurance Number X-path SchemeEventReport/LargeCommencementLumpSums/Member/NINOStructure and format XML





Multiple instances of Payment details 173-175 are allowed for each instance of member details (data items 165-172)

173. Date of PaymentX-path SchemeEventReport/LargeCommencementLumpSums/Member/Payment/DateStructure and format XML




1. Mandatory for each instance of member details (data items 165-172 )completed


174. The amount crystallisedX-path SchemeEventReport/LargeCommencementLumpSums/Member/Payment/AmountCrystallisedStructure and format XML


Validation / Processing Pre-condition Post-conditionRange from 1.00 – 9999999999.00 1. Mandatory for each instance of member details (data items 165-172 )completed


175. Amount of lump sumX-path SchemeEventReport/LargeCommencementLumpSums/Member/Payment/AmountLumpSumStructure and format XML


Validation / Processing Pre-condition Post-conditionRange from 1.00 – 9999999999.00 1. Mandatory for each instance of member details (data items 165-172 )completed


176. Withdrawn

177. Withdrawn


4.3.12Lump Sum Payment to Member with Enhanced LA or Enhanced ProtectionDid the scheme make a pension commencement lump sum payment or a stand alone lump sum to a member who relied on an enhanced lifetime allowance or enhanced protection?

Multiple occurrences of Member Details (elements 178-185), with multiple occurrences of payment details (elements 186-188) per member are allowed.

Member Details178. TitleX-path SchemeEventReport/EnhancedProtectionLumpSums/Member/Name/TtlStructure and format XML



179. Forename(s)X-path SchemeEventReport/EnhancedProtectionLumpSums/Member/Name/ForeStructure and format XML




180. SurnameX-path SchemeEventReport/EnhancedProtectionLumpSums/Member/Name/SurStructure and format XML


Validation / Processing Pre-condition Post-condition1. Mandatory if any of data items 178,179, 184-185 are completed2. Must not be completed otherwise


182. Withdrawn

183. Withdrawn

184. Date of birthX-path SchemeEventReport/EnhancedProtectionLumpSums/Member/DOBStructure and format XML



185. National Insurance Number X-path SchemeEventReport/EnhancedProtectionLumpSums/Member/NINOStructure and format XML





Payment details

Multiple occurrences of payment details (elements 186-188) per member are allowed.

186. Date of PaymentX-path SchemeEventReport/EnhancedProtectionLumpSums/Member/Payment/DateStructure and format XML




1. Mandatory for each occurrence of member (data items 178-185)


187. AmountX-path SchemeEventReport/EnhancedProtectionLumpSums/Member/Payment/AmountStructure and format XML


Validation / Processing Pre-condition Post-conditionRange from 1.00 – 9999999999.00 1. Mandatory for each occurrence of member details (data items 178-185)


188. Reference number issued by HMRC to the memberX-path SchemeEventReport/EnhancedProtectionLumpSums/Member/Payment/ReferenceStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:PSOstringTypeLength 8 characters

Validation / Processing Pre-condition Post-conditionFormat A/NNNNNNNA (1 Alphanumeric character followed by 6 numbers followed by 1 letter)

1. Mandatory for each occurrence of member details (data items 178-185)2. Must not be completed otherwise


4.3.13Scheme has income from taxable property

188.1 The scheme is treated as having made a scheme chargeable payment – income from taxable propertyX-path SchemeEventReport/ProfitTaxablePropertyStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:YesTypeLength 3 characters

Validation / Processing Pre-condition Post-conditionMust be ‘yes’

4.3.14Scheme has gains from taxable property

188.2 The scheme is treated as having made a scheme chargeable payment – gains from taxable proprertyX-path SchemeEventReport/SoldDisposedTaxablePropertyStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:YesTypeLength 3 characters

Validation / Processing Pre-condition Post-conditionMust be ‘yes’

4.3.15Withdrawn

Withdrawn


4.3.16DeclarationsDeclaration Only Scheme Administrator Declaration or Practitioner Declaration can be sent at a time, they cannot be sent together. One declaration must be present. Data items 189 and 190 must be completed if data items 191 and 192 have not been completedData items 191 and 192 must be completed if data items 189 and 190 have not been completed

Scheme Administrator Declaration

I declare:

189. that to the best of my knowledge and belief, the information given in this report is correct and complete X-path SchemeEventReport/Declaration/InformationCorrectStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:DeclarationsType Length 3 characters

Validation / Processing Pre-condition Post-conditionMust be ‘yes’ 1. Mandatory if data items 191-192 (Practitioner Declaration) are not completed


190. I understand that if I have made a false statement on this report, I may be liable to a penalty, and that false statements may also lead to prosecution.X-path SchemeEventReport/Declaration/NoFalseStatementsStructure and format XML


Validation / Processing Pre-condition Post-conditionMust be ‘yes’ 1. Mandatory if data items 191-192 (Practitioner Declaration) are not completed



Practitioner declaration

I declare that:

191. the content of this report has been approved by the Scheme Administrator named belowX-path SchemeEventReport/Declaration/ApprovedByAdministratorStructure and format XML


Validation / Processing Pre-condition Post-conditionMust be ‘yes’ 1. Mandatory if data items 189-190 (Scheme Administrator Declaration) are not


192. The Scheme Administrator named below has authorised me to submit this reportX-path SchemeEventReport/Declaration/AuthorisedStructure and format XML


Validation / Processing Pre-condition Post-conditionMust be ‘yes’ 1. Mandatory if data items 189-190 (Scheme Administrator Declaration) are not



4.3.17Scheme AdministratorScheme Administrator Details

Only Individual or Organisation Name can be sent at a time, they cannot be sent together.

Individual Details

193. TitleX-path SchemeEventReport/Declaration/Administrator/Individual/TtlStructure and format XML



194. Forename(s)X-path SchemeEventReport/Declaration/Administrator/Individual/ForeStructure and format XML



1. Mandatory if data item 196 is not completed2. Must not be completed otherwise

195. SurnameX-path SchemeEventReport/Declaration/Administrator/Individual/SurStructure and format XML


Validation / Processing Pre-condition Post-condition1. Mandatory if data item 196 is not completed



196. Organisation NameX-path SchemeEventReport/Declaration/Administrator/OrganisationStructure and format XML

Mandatory/ Optional OptionalData Type PensionCore:PSOstringTypeLength Min 1 character – Max 255 characters

Validation / Processing Pre-condition Post-condition1. Mandatory if data items 194-195 are not completed2. Must not be completed otherwise

197. AddressX-path SchemeEventReport/Declaration/Administrator/Address/LineStructure and format XML

Mandatory/ Optional MandatoryData Type PensionCore:AddressTypeLength Min 2 lines – Max 4 lines


198. UK PostcodeX-path SchemeEventReport/Declaration/Administrator/Address/PostCodeStructure and format XML

Mandatory/ Optional OptionalData Type PensionCore:AddressTypeLength Min 1 character – Max 8 characters



199. CountryX-path SchemeEventReport/Declaration/Administrator/Address/CountryStructure and format XML

Mandatory / Optional MandatoryData Type PensionCore:AdministratorAddressTypeLength N/A


Must be one of the following EEA or EU values:AustriaBelgiumBulgariaCroatiaCyprusCzech RepublicDenmarkEstoniaFinlandFranceGermanyGibraltarGreeceHungaryIcelandItaly

LatviaLiechtensteinLithuaniaLuxembourgMaltaNorwayPolandPortugalRepublic of IrelandRomaniaSlovakiaSloveniaSpainSwedenThe NetherlandsUnited Kingdom

200. Telephone numberX-path SchemeEventReport/Declaration/Administrator/TelephoneStructure and format XML

Mandatory / Optional OptionalData Type core:TelephoneNumberTypeLength Min 1 character – Max 35 characters



201. Scheme Administrator IDX-path SchemeEventReport/Declaration/Administrator/IDStructure and format XML

Mandatory / Optional OptionalData Type PensionCore:AdministratorIDTypeLength 8 characters

Validation / Processing Pre-condition Post-conditionMust be ‘A’ followed by 7 numbers The Administrator ID in the declaration must match the

Administrator ID in the keys section of the Irenvelope if the submitter is an administrator.

202. e-mailX-path SchemeEventReport/Declaration/Administrator/EmailStructure and format XML

Mandatory / Optional OptionalData Type core:EmailTypeLength Min 3 characters – Max 254 characters


203. Withdrawn

4.3.18Flexible Drawdown Payments - Withdrawn

204. Withdrawn

205. Withdrawn

206. Withdrawn

207. Withdrawn

208. Withdrawn

209. Withdrawn


4.3.19Annual Allowance – Pension Savings Statement Information

A Scheme member has aggregate pension input amounts which exceeds the Annual Allowance for a tax year.

Multiple occurrences of Member Payment Details (elements 210-217) are allowed.

Member Aggregate Pension Input Amount

210. TitleX-path SchemeEventReport/AnnualAllowance/Member/Name/TtlStructure and format XML



211. Forename(s)X-path SchemeEventReport/ AnnualAllowance/Member/Name/ForeStructure and format XML

Mandatory / Optional MandatoryData Type PensionCore:NameStructure



212. SurnameX-path SchemeEventReport/ AnnualAllowance/Member /Name/SurStructure and format XML

Mandatory / Optional MandatoryData Type PensionCore:NameStructureLength Min 1 character – Max 35 characters



213. National Insurance Number X-path SchemeEventReport/ AnnualAllowance/Member /NINOStructure and format XML

Mandatory / Optional MandatoryData Type core:NINOtypeLength 9 characters


214. AmountX-path SchemeEventReport/ AnnualAllowance/Member/TotalPaymentsAmountStructure and format XML

Mandatory / Optional MandatoryData Type core:IrnonNegativeWholeUnitsMonetaryTypeLength Min 4 characters – Max 13 characters

Validation / Processing Pre-condition Post-conditionRange from 1.00 – 9999999999.00

215. Tax YearX-path SchemeEventReport/ AnnualAllowance/Member/TaxYearStructure and format XML

Mandatory / Optional MandatoryData Type xsd:integerLength 4 characters

Validation / Processing Pre-condition Post-conditionYYYYMinimum value 2012Must not be for a year which is later than the year the ER is for (i.e. must not be later than Data Item 3 ‘Year for which tax has been deducted’)


216. Have you provided this member with a pension saving statement under regulation 14A(1A) SI2006/567?X-path SchemeEventReport/ AnnualAllowance/Member/HasMoneyPurchaseStructure and format XML

Mandatory / Optional MandatoryData Type Core: Yes/NoTypeLength Min 2 characters – Max 3 characters

Validation / Processing Pre-condition Post-conditionMust be ‘yes’ or ‘no’ If ‘yes’, then data item 217 must be present

217. Aggregate Pension Input Amounts for Money Purchase ArrangementsX-path SchemeEventReport/ AnnualAllowance/Member/AggregateMoneyPurchaseInputAmountStructure and format XML

Mandatory / Optional OptionalData Type Core: IrnonNegativeWholeUnitsMonetaryTypeLength Min 4 characters – Max 13 characters

Validation / Processing Pre-condition Post-conditionRange from 1.00 – 9999999999.00 1) Mandatory if data item 216 is present and set to ‘yes’

2) Must not be completed otherwise


APPENDICES

Appendix A: Document ControlDocument Version History:

Version Date Comments 1.0 09/01/2015 April 2015 Release

Annual allowance section change to rename ‘Payment’Withdrawal of Flexible Drawdown Event (Data items 204 – 209 inclusive)Insertion of new question and amount field for Annual Allowance – Pension Savings Statement InformationReplaced all occurrences of ‘legal structure’ with ‘pension scheme structure’Removed references to Annuity Contract

1.1 21/05/2015 July 2015 ReleaseRemoval of Unknown Schemes route (4.2.31)Addition of Croatia to EU/EEA Countries (4.2.39)

1.2 09/06/2015 July 2015 Release – Corrections to changes log and bvr’sReference to ‘Annuity contract’ now removed (4.2.22)New enumeration ‘grouplife-deathinservice’ (replacing Annuity contract) (4.2.22)Membership Bands updated (4.2.26)


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